https://www.taxtmi.com/caselaws?id=426792 HC allowed the petition, holding the 23-day delay in filing the income return was satisfactorily explained by the taxpayer's accountant being incapacitated by COVID-19; the Chief Commissioner erred in adopting a technical approach and denying condonation. The court set aside the refusal to condone delay, directed acceptance of the return for the relevant assessment year, and remitted the matter to the Assessing Officer to be dealt with in accordance with law. Rule made absolute. en-us Tue, 26 Jul 2022 00:00:00 +0530 Tue, 14 Oct 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426792 HC allowed the petition, holding the 23-day delay in filing the income return was satisfactorily explained by the taxpayer's accountant being incapacitated by COVID-19; the Chief Commissioner erred in adopting a technical approach and denying condonation. The court set aside the refusal to condone delay, directed acceptance of the return for the relevant assessment year, and remitted the matter to the Assessing Officer to be dealt with in accordance with law. Rule made absolute. Case-Laws Income Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426792